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论文编号：	7960
作者编号：	2120132895
上传时间：	2015/12/9 8:49:45
中文题目：	基于EVA的ZZ农商银行业绩评价研究
英文题目：	Research on Performance Evaluation of ZZ Rural Commercial Bank based on EVA
指导老师：	王全喜
中文关键字：	经济增加值；业绩评价；评价体系；ZZ农商银行
英文关键字：	EVA; Performance evaluation; Evaluation system; ZZ Rural Commercial Bank
中文摘要：	随着金融业的全面开放、利率市场化的加速，以及外资银行管理条例的发布，我国银行业的竞争不断加剧，为提高自身的核心竞争力，在愈演愈烈的竞争中脱颖而出，商业银行必须提高自身的经营业绩水平。目前，国内多数银行采用2011年财政部金融司发布的《金融企业绩效评价方法》中的指标作为衡量本行业绩情况的指标，但是这些传统的指标存在一定的缺陷，忽略了权益资本成本。2010年，国资委在《中央企业负责人经营业绩考核暂行办法》中提出用EVA代替传统的净资产收益率指标，2012年，国资委把EVA在中央企业绩效考核中的权重提升到50%。EVA的业绩评价方法使用税后净营业利润扣除全部资本成本之后的余额来评价银行业绩，它强调了资本成本的重要性。随着国资委对EVA的推广、央企对EVA的运用，目前很多商业银行也将EVA指标纳入本行的业绩评价体系中。本文在研究了国内外大量文献的基础上，采用比较分析法、调查研究法、案例分析法等研究方法，从整体上对商业银行业绩评价体系作了概述，并分别从传统的业绩评价方法和EVA业绩评价方法两个方面作了详细介绍，通过二者优缺点的对比分析，得到EVA相较于传统方法的优势之处。此外，本文还介绍了实施EVA业绩评价体系的必要性以及EVA在我国商业银行业绩评价中的应用情况。本文以ZZ农商银行为案例对象，通过对ZZ农商银行业绩评价体系的现状以及存在的问题进行分析，提出将EVA指标纳入ZZ农商银行业绩评价体系中去。案例采用调整后的计算公式，基于ZZ农商银行2010-2013年的数据进行计算，通过EVA的计算结果与现行指标的对比分析，得到现行的业绩评价指标高估了ZZ农商银行业绩的结论。同时，本文还将ZZ农商银行的EVA回报率与13家上市银行的EVA回报率进行对比，得到EVA指标对ZZ农商银行的业绩评价有一定积极影响。最后，本文提出了改善EVA的应用环境、规范银行业应用EVA的方法指引、推进管理信息系统建设以及与其他业绩评价工具结合等建议以促进ZZ农商银行对EVA业绩评价体系的应用。
英文摘要：	As the further opening of the whole financial industry, the acceleration of marketization of interest rate, as well as the releasing of the management regulations of foreign banks, the competition of banking industry in China is increasing. For a commercial bank, in order to improve its core competitiveness and to stand out in this fierce competition, it has to improve their business performance. Currently, most of the domestic banks use indexes in issued by the ministry of finance in 2011 to measure the performance in this industry. However, there are certain defects in these traditional indexes, ignoring the cost of equity capital. In 2010, SASAC (State-owned Assets Supervision and Administration Commission) replaced traditional index of return on equity with EVA. In 2012, SASAC raised the weight of EVA to 50% in the performance assessment of central enterprises. As a performance evaluation method, EVA uses after-tax net operating profit deducting all the cost of capital to assess bank’s performance, emphasizing the importance of the cost of capital. With the support from SASAC and the wider use by central enterprises, more and more commercial banks are adopting EVA index into their performance assessment system. Based on a lot of literature at home and abroad, using the method of comparative analysis, survey research method , and case analysis method, this paper introduces the performance evaluation system of commercial banks in general, and explains both traditional and EVA method in detail. It shows the advantages of EVA over traditional method through the comparison of their strengths and weaknesses. In addition, this paper states the necessity of the implementation of EVA performance evaluation system and the application status of EVA performance evaluation in domestic commercial banks. Using the case of ZZ Rural Commercial Bank as an example, this paper analyzes its present situation of performance evaluation system as well as some problems existed, suggesting putting EVA index into the bank’s performance evaluation system. Using the adjusted formula and the data of ZZ Rural Commercial Bank from 2010 to 2013, the EVA method gives a different result from the current method’s. It comes to the conclusion that the current performance evaluation index overvalued the bank’s performance. At the same time, this paper compares the EVA rate of return of ZZ Rural Commercial Bank with that of other 13 listed banks, which illustrates that the EVA index has positive influence on the performance evaluation of commercial bank. At last, this paper gives some advices with regard to how to promote commercial banks to EVA in their evaluation systems, such as improve the environment of adopting EVA index, standardize banking method guidance on the use of EVA, boost the construction of management information system, and also combine with other performance evaluation tools.
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